Slovakia Tax Agency Issues Guide on VAT for Specified Categories of Motor Vehicles, Goods, Services

The Slovak Financial Administration Dec. 22, 2025, issued Guide No. 45/DZPaU/2025/MU, on VAT for specified categories of motor vehicles, goods, and related services. Topics covered include: 1) a flat-rate VAT deduction of 50 percent for vehicles used for both business and non-business purposes, from Jan. 1, 2026, to June 1, 2028; 2) the inclusion of non-deductible VAT in accounting acquisition costs, but its exclusion from the tax base for corporate income tax; 3) a full VAT deduction, permitted only for vehicles used exclusively for business, with strict electronic recordkeeping and notification requirements; and 4) the application of these rules to ...